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Tax Administration Process - ATAX0606
 Library

   
 
School:  Aus School of Tax and Bus Law
 
 
Course Outline: See below
 
 
Campus: ATAX Campus
 
 
Career: Undergraduate
 
 
Units of Credit: 6
 
 
EFTSL: 0.12500 (more info)
 
 
Indicative Contact Hours per Week: 0
 
 
Enrolment Requirements:
 
 
Prerequisite: 48 units of credit completed.
 
 
Excluded: ATAX0306, ATAX0406, ATAX0506
 
 
CSS Contribution Charge:Band 1 (more info)
 
   
 
Further Information: See Class Timetable
 
  

Description

This course deals with the practical operation of the rule making and dispute resolution in the Australian tax system. It analyses these issues in an over-riding, critical framework. Its longer title might be 'Tax Processes in an Age of Self Assessment'. It is driven by the operation and limits of a modern, computerised tax self-assessment system operating under the pressures of mass decision making. It examines the role of key tax institutions. More specifically it covers: the functional limits of legislative supervision (including drafting styles, principle based legislation and the imperative of clear, robust tax law); the interaction of the bureaucracy and self-assessing taxpayers based on a Culp Davis delegated decision making model (with particular emphasis on Rulings). This includes rulings as part of the delegation process; the methods of auditing self assessment, and amending assessments in a self assessment framework; the strengths and limits of judicial intervention as a dispute resolution and rule making vehicle, including constitutive rules of courts and the innovative Administrative Appeals Tribunal. The course develops a working familiarity with the framework of review, taxpayer remedies and other legal material on tax procedure. It emphasises the crucial information gathering rules.


Recommended Prior Knowledge

None

Course Objectives

The objective of this course is to give the student critical insights into key issues affecting the performance of the various institutions making up the tax administration (including judges and statutory office holders like the Ombudsman). The research paper will give Masters students further opportunity to explore and consider in depth some topical issues in tax administration and tax decision making which are of particular interest to them. You are encouraged to build on, and give intellectual perspective to, your practical work in taxation.

Main Topics

  • The platform
  • Rule making
  • Assessment
  • Disputes
  • Information and collection

Assessment

2 Assignments
1 Exam

Course Texts

Prescribed
Information regarding the Atax Textbook Lists for Semester 1 will be available on the UNSW Bookshop website from 1 February.

Information regarding the Atax Textbook Lists for Semester 2 will be available on the UNSW Bookshop website from 1 July.

Recommended
Refer to Course Profile supplied by Lecturer.

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© The University of New South Wales (CRICOS Provider No.: 00098G), 2004-2011. The information contained in this Handbook is indicative only. While every effort is made to keep this information up-to-date, the University reserves the right to discontinue or vary arrangements, programs and courses at any time without notice and at its discretion. While the University will try to avoid or minimise any inconvenience, changes may also be made to programs, courses and staff after enrolment. The University may also set limits on the number of students in a course.